CO₂ Penalty Tax in Switzerland
Short answer: The CO₂ sanction is a one-off charge levied when a vehicle is put on the road in Switzerland for the first time. It only hits vehicles that count as new under customs law – first registered less than 6 months ago, or 6–12 months ago with under 5'000 km on the clock. Target value for 2026: 93.6 g CO₂/km (WLTP), corrected for weight; every gram above that costs CHF 95. Electric cars (0 g/km) and older used cars never pay a sanction.
Rates as at July 2026: automobile tax 4 %, Swiss VAT 8.1 %
How is the CO₂ sanction calculated?
What counts is the WLTP CO₂ figure stated in the COC (Certificate of Conformity). For 2026 the individual target is derived from the formula used by the Swiss Federal Office of Energy (BFE/SFOE): 93.6 − 0.0144 × (kerb weight − 1'777 kg) – heavier vehicles face a stricter target. Every gram above the target costs CHF 95 (the excess is rounded down to two decimal places).
Worked example for 2026
Petrol SUV, WLTP 168 g/km, kerb weight 1'900 kg, first registered three months ago: target 93.6 − 0.0144 × (1'900 − 1'777) = 91.83 g/km → excess of 76.17 g × CHF 95 = CHF 7'236.15 in sanctions.
Who has to pay – and when?
- The sanction applies only to vehicles classed as new under customs law: never registered, first registered less than 6 months ago, or 6–12 months ago with under 5'000 km.
- Older used cars are fully exempt – as are vehicles that have already been registered in Switzerland once before.
- Large-scale importers settle the sanction through their fleet balance; on a private import it falls due individually (payment goes to the Swiss Federal Office of Energy, SFOE).
Examples (new vehicles subject to the sanction)
| Vehicle type | WLTP CO₂ | Typical sanction (as at 2026) |
|---|---|---|
| Electric car | 0 g/km | CHF 0 – always |
| Full-hybrid compact | 100–120 g/km | approx. CHF 0–2'000 |
| Mid-size petrol car | 150–170 g/km | approx. CHF 5'000–6'900 |
| Sports car / large SUV | 200+ g/km | from approx. CHF 10'000 |
| Any used car older than 12 months (or 6–12 months with more than 5'000 km) | any | CHF 0 |
How to avoid nasty surprises
Before every import, check the exact WLTP figure in the COC and build the sanction into your overall budget – the car import calculator from Finsler Customs does this automatically. On models that attract a high sanction, the hybrid or electric version often pays off (importing an electric car).
Legal basis: the federal CO₂ Act and CO₂ Ordinance – details in the CO₂ Ordinance (SR 641.711).
Frequently asked questions
How high is the CO₂ penalty tax in Switzerland in 2026?
For 2026 the target for passenger cars is 93.6 g CO₂/km (WLTP). The individual target is calculated with the SFOE formula 93.6 − 0.0144 × (kerb weight − 1'777 kg) — heavier vehicles have a stricter target. Each gram above the target costs CHF 95.–.
Does the CO₂ penalty also apply to used cars from Germany?
Only to young vehicles: the sanction is due on anything that counts as new under customs law — never registered, first registered less than 6 months ago, or 6–12 months ago with under 5'000 km. Older used cars are fully exempt.
Who pays the CO₂ sanction on an import?
The person who first puts the vehicle into circulation in Switzerland — on a private direct import, that is the buyer. Payment goes to the Swiss Federal Office of Energy (SFOE), not to customs.
How can I legally avoid the CO₂ penalty?
Choose a vehicle older than 12 months (or 6–12 months with at least 5'000 km) — or an electric one: 0 g CO₂/km never triggers a sanction. The 4 % automobile tax, however, has applied to electric cars too since 1 January 2024.
Sources and legal basis
The information on this page is based on the official publications listed below. What always counts is the wording of the legislation in force.
- FOCBS (Swiss Federal Office for Customs and Border Security) – Importing vehicles into Switzerland
- FOCBS – Customs declaration and taxes on vehicle imports
- Automobile Tax Act (AStG, SR 641.51)
- Value Added Tax Act (MWSTG, SR 641.20)
- CO₂ Ordinance (SR 641.711)
- FTA (Federal Tax Administration) – Value added tax
More information
- Car import calculator – work out customs duty, automobile tax, VAT and CO₂
- Have your car imported – full service from the search to registration
- All services – import, customs, sourcing, documents, advice
- Guides – seventeen articles on importing vehicles
- CO₂ calculator – work out the sanction with the SFOE formula
- Transport calculator – guide price for delivery within Switzerland
- Thayngen customs office – opening hours, directions and procedure
- Importing in the canton of Schaffhausen – customs, MFK (Motorfahrzeugkontrolle, the Swiss roadworthiness test) and registration on the spot
- For German dealers – selling vehicles to Swiss buyers
- About Finsler Customs – company, location and how we work
- Contact and advice